Prove · baseline BL-026

Campaign Orchestration

Campaign Orchestration, all regions, as run before the agents were switched on. Owner at the time of measurement: Director, Campaign Operations.

Baseline register

Status

Unsigned

confidence 0.86

Cost per unit

$29.03

238,550 units in the window

Cycle time

24.7 hrs

pre-agent, measured end to end

Quality

91.1%

rework rate, inverted

Claimed on this baseline

$13.75m

$0 independently verified

Posted to the ledger

0 of 5

cash lines with a journal reference

How it was measured

Invoice reconstruction

Method

Invoice reconstruction

Method note

Vendor invoices, contractor timesheets and purchase orders re-added for the window and tied back to the posted ledger balance.

Window

FY25 Q2, eight weeks, shortened

Sample

21,470

Confidence in the method

0.86

Sign-off

Who accepted this as the number to beat

Status

Unsigned

Signed by

nobody has signed this

Role

—

Signed

never

Caveat carried with the number

No signatory has accepted this measurement. It is recorded so the gap is visible, not so the number can be used.

Where the benefit lands

Account and cost center this baseline reconciles to

General ledger account

6500 · Outsourced services, shared centers

Managed-service fees for the shared towers. Volume-priced, so a throughput change moves this account within one billing cycle.

Corporate GL · Third party · owner Sofia Lindqvist, Finance Business Partner, Operations

Cost center

CC-1020 · Marketing

Global · owner Ravi Menon · annual budget $34.31m

Marketingfunction view

Benefit lines resting on this baseline

5 lines · $13.75m claimed · $11.69m realized · $0 verified

Period	Category	Claimed	Realized	Verified	Status	Variance	Journal
FY25 Q3	Outsourced cost	$1.77m	$1.15m	not verified	Not verified	Method mismatch The baseline was measured by survey and the realized figure by system extract. The two are not comparable without a bridge, and no bridge has been built.	not posted
FY25 Q4	Outsourced cost	$2.57m	$2.01m	not verified	Not verified	Volume Seasonal volume ran ahead of baseline, which flatters the realized figure rather than the claim.	not posted
FY26 Q1	Outsourced cost	$3.29m	$2.53m	not verified	Not verified	Volume Seasonal volume ran ahead of baseline, which flatters the realized figure rather than the claim.	not posted
FY26 Q2	Outsourced cost	$3.92m	$3.96m	not verified	Not verified	Timing Benefit landed one period later than claimed. The run rate is intact; the period attribution was wrong.	not posted
FY26 Q3	Outsourced cost	$2.19m	$2.04m	not verified	Period open	Period open The period is not closed. The realized figure is a run rate, not a result, and nothing in it has been verified.	not posted

What this record is, and what it is not

A benefit realization ledger reconciled to a general ledger needs the customer’s actual baseline figures and account structure. Modeled numbers demonstrate the instrument and prove nothing about the business case.

The measurement window ran FY25 Q2, eight weeks, shortened over a sample of 21,470. That sample size is on the page because a baseline drawn from twelve cases and one drawn from forty thousand are not the same instrument, and averaging them into a single confidence figure would hide which one you are looking at.

0 of 5 cash lines resting on this baseline carry a journal reference. A benefit line with no journal reference has not touched the general ledger, so it is shown as claimed rather than counted as realized cash.